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Comptroller DiNapoli Releases School Audits
… appropriations for payroll, health insurance, retirement, debt and utilities by $3.2 million. After the …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0Opinion 89-63
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … A municipal housing authority is exempt from the payment of court filing fees. This is in reply to your inquiry asking … is a litigant in Supreme Court, a County Court, the Civil Court of the City of New York or the City Courts outside of …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Opinion 89-58
… from the facilities of the district (Town Law, §198[4]; 1988 Opns St Comp No. 88-25, p 45; 1988 Opns St Comp No. 88-22, p 39). Nothing in article 12 or … within county districts authorized to provide the same general improvements or services (1988 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-89-58Opinion 95-27
… Law, §3604(5)(b), as added by chapter 82 of the Laws of 1995, provide a "grace period" for submission of claims for … made. Prior to the enactment of chapter 82 of the Laws of 1995, Education Law, §3604(5) provided that "no payments … one year of the date of the order or judgment. October 17, 1995 Patricia L. McCarthy Deputy Comptroller …
https://www.osc.ny.gov/legal-opinions/opinion-95-27Opinion 96-10
… 458 NYS2d 1025 app dsmd 58 NY2d 687, 458 NYS2d 543 rearg den 58 NY2d 824, 459 NYS2d 1030; see also General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Brooklyn Man Pleads Guilty in Check Theft Scheme
… cash and used it for personal expenses including food and shopping. He entered a Conditional Plea to Grand Larceny in …
https://www.osc.ny.gov/press/releases/2023/08/brooklyn-man-pleads-guilty-check-theft-schemeDiNapoli: Three Syracuse School District Employees Charged With Fraud in Scheme
… helped themselves by allegedly tricking the district into paying them for services that never occurred. My office … at work. They also allegedly created a fake home visit log to falsely claim they were visiting Twilight students at …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-three-syracuse-school-district-employees-charged-fraud-schemeThe Arc Jefferson-St. Lawrence – Compliance With the Reimbursable Cost Manual
… the counties for a portion of the tuition paid. SED sets the special education rates based on financial …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/arc-jefferson-st-lawrence-compliance-reimbursable-cost-manualState Agencies Bulletin No. 2178
… an Action/Reason code of Paid Leave of Absence/MLS); and Works full-time in an eligible title (see OER memorandum for … of eligible titles) and is required to wear a uniform; and Does not receive a regular uniform service; and Is employed … by the State at the time of the issuance of the allowance. Works in an eligible title as listed in the OER memorandum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2178-2023-uniform-maintenance-allowance-employees-division-military-andControls Over Unclaimed Bottle Deposits
… then return their empty beverage containers to a dealer or redemption center to get their deposit back. Deposit … has the authority to penalize deposit initiators that fail to register with the Department or fail to file quarterly reports. The Act requires all …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsCompliance With Payment Card Industry Standards
… 5, 2017. Background The Authority operates and maintains a toll superhighway (Thruway) throughout New York. Most of the toll points along the Thruway only accept cash and E-ZPass charges as toll payment. All Thruway E-ZPass customers have prepaid …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsFred S. Keller School – Compliance With the Reimbursable Cost Manual
… Department’s (SED) guidelines, including the Reimbursable Cost Manual (Manual). The audit covered expenses claimed on … The Arc of Orange County: Compliance With the Reimbursable Cost Manual (2015-S-45) Center for Disability Services: Compliance With the Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2016/12/27/fred-s-keller-school-compliance-reimbursable-cost-manualStarting Point Services for Children – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Starting Point Services for Children (Starting Point) on its Consolidated Fiscal … included all expenses claimed on Starting Point’s CFR for the fiscal year ended June 30, 2013, and certain expenses claimed on Starting Point’s CFRs for the two fiscal years ended June 30, 2012. Background …
https://www.osc.ny.gov/state-agencies/audits/2015/12/11/starting-point-services-children-compliance-reimbursable-cost-manualMission Statement and Performance Measures
… its performance measures and properly reporting on the results. The audit covers from January 1, 2010 through June … its performance measures and properly reporting on the results …
https://www.osc.ny.gov/state-agencies/audits/2014/06/13/mission-statement-and-performance-measuresEast River Child Development Center – Compliance With the Reimbursable Cost Manual
… Itinerant Teacher (SEIT) and full-day Special Class (SC) preschool special education services to children with … year, ERCDC served about 96 students in its center-based SC program. ERCDC is reimbursed for preschool special … fringe benefits paid to 1:1 aides that were charged to the SC preschool special education program, but should have been …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/east-river-child-development-center-compliance-reimbursable-cost-manualGingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… 145 students. The New York City Department of Education (DoE) refers students to Gingerbread based on clinical … and properly documented. SED reimburses DoE for a portion of its payments to Gingerbread based on …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualTravel Advisory No. 4
… for submitting expense reports to the Office of the State Comptroller is 5:00 p.m. on August 17, 2017. Bulkload …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/4-expense-report-mandatory-header-fieldsLife Skills Home Training Tutorial Program for Preschoolers, Inc. – Compliance With the Reimbursable Cost Manual
… security deposit expenses, $2,387 in personal cell phone expenses, $1,922 in late fees associated with utilities and payroll expenses, $672 in ineligible graduation …
https://www.osc.ny.gov/state-agencies/audits/2021/12/17/life-skills-home-training-tutorial-program-preschoolers-inc-compliance-reimbursable-costCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… audit report, Collection of Petroleum Business Tax and Motor Fuel Excise Tax ( 2018-S-28 ). About the Program … on the product involved. Fuels subject to PBT include motor fuel and highway diesel fuel, among others. Effective … types of residential heating fuel. New York also has a Motor Fuel Excise Tax (MFT) on gasoline and similar motor …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followCollection of Petroleum Business Tax and Motor Fuel Excise Tax
… for certain types of fuel and is imposed at a cents-per-gallon rate at different points in the distribution chain … for the same two years totaled $528.1 million and $512.5 million, respectively. A portion of revenues from PBT and …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/collection-petroleum-business-tax-and-motor-fuel-excise-tax